Amendment of the Local Government Pension Scheme (Scotland) Regulations 2018

9.  In regulation 60—

(a) in paragraph (1)(a) (actuarial valuations of pension funds), after “pension funds” insert “both on an ongoing and a cessation basis”,

(b) after paragraph (6) insert—

“(6A) A rates and adjustments certificate must specify the amount of the liabilities arising in respect of an employer’s members as at the valuation date, assessed on both an ongoing and a cessation basis.”